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Prepare a Bank Reconciliation Statement as on March 31, 2025, starting with the Cash Book balance, given the following information: * The balance as per the Cash Book (debit balance) was ₹ 1,50,000. * Cheques amounting to ₹ 80,000 were deposited into the bank on March 28, 2025, but were credited by the bank on April 2, 2025. * A cheque of ₹ 15,000 issued to a supplier on March 25, 2025, was presented for payment to the bank on April 5, 2025. * Bank charges of ₹ 500 were debited by the bank on March 31, 2025, but were not yet recorded in the Cash Book. * A customer directly deposited ₹ 25,000 into the bank account on March 30, 2025, but the intimation was received by the company on April 3, 2025. * A cheque of ₹ 12,000 drawn by the company was wrongly recorded in the Cash Book as ₹ 21,000. The cheque was correctly presented and paid by the bank. * The bank credited interest of ₹ 800 on investments collected by them, but this was not recorded in the Cash Book. * A bill receivable of ₹ 30,000 previously discounted with the bank was dishonored on March 30, 2025. The bank debited the amount along with ₹ 300 as noting charges, but no entry has been made in the Cash Book. * Cheques issued amounting to ₹ 40,000 were entered twice in the Cash Book by mistake. These cheques were correctly presented and paid by the bank. * A cheque of ₹ 8,000 received from a customer was recorded in the Cash Book as deposited in the bank but was never sent to the bank.

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